Allowance of accounts

(1) Notice: form If the interim or final account of a fiduciary is filed for allowance with the proper petition, filing fee(s) and all tax receipts or tax waivers required by law, but without the written assent or waiver of every person interested in the account, notice of the proceeding for allowance of a fiduciary account or the account of a common trust fund shall be served in accordance with the procedure set forth in G.L. c. 190B, § 1-401 on all interested persons, including the Veterans Administration, Department of Developmental Services or Attorney General, if interested. An account is deemed to be filed for allowance when it has been filed with the court along with the proper petition, filing fee(s) and a citation, as described below, has been issued by the court. The notice, in the form of a citation issued by the court, shall specify a return date as set forth in Rule 6 of the Supplemental Rules of the Probate and Family Court and shall provide that any person having an interest affected by the account: (A) may file an appearance and objection to oppose the account in accordance with the procedure set forth in G.L. c. 190B, § 1-401 ; (B) may, except in a proceeding to allow an account of a common trust fund, obtain, at no cost to himself or herself, a copy of the account by sending a written request, by certified or registered mail, to the petitioner, accountant (fiduciary) or counsel. In a proceeding for the allowance of an account of a common trust fund, the notice, in the form of a citation issued by the court, shall provide that any person so requesting may obtain without cost to himself or herself a copy of the annual report of said common trust fund for the period of the account, and may obtain a copy of the account on request, subject to such terms, if any, as to costs, which the court may determine upon application of the accountant. (2) Guardian ad litem If the court appoints a guardian ad litem to represent an individual or class interested in the account, the petitioner or accountant shall serve forthwith upon the guardian ad litem a copy of the petition, account and the citation. Such copies shall be without cost to the guardian ad litem. The guardian ad litem shall file his or her report within sixty days following the return date, or as otherwise allowed by the court, and shall serve a copy of the report upon the petitioner, accountant, and any person interested who has filed an appearance in the proceeding. The court may, upon ex parte application or such notice as the court may require, extend the time for the filing such report. (3) Objection: effect If, at any time, there shall have been filed either: (A) an appearance and objection pursuant to par. (c)(1)(A) of this rule; or (B) a guardian ad litem's report containing an objection, the account shall thereafter be regarded as contested and further proceedings shall be governed, in addition to this rule, by the Supplemental Rules of the Probate and Family Court and any other rule as provided by law. (4) Objection: withdrawal Any objection filed, whether by an interested person or a guardian ad litem, may be withdrawn by filing a statement to that effect, signed by the person or the guardian ad litem, or counsel, and served on any person (including, as necessary, the guardian ad litem) whose appearance is then on file. The conservator or if there is no conservator, the guardian of an interested person shall sign any withdrawal for the ward, incapacitated or protected person. (5) Objection: striking Objections may be stricken by the court, if appropriate. (6) Contested accounts: hearings The petitioner, accountant, any person whose appearance and objection is then on file, or the guardian ad litem may request that the court assign a hearing date or the court may, on its own motion, assign a hearing date. A Decree and Order entered after hearing shall be subject to the provisions of Rule 60 of the Supplemental Rules of the Probate and Family Court (except that the standard governing any relief under Rule 60(b) shall be fraud or manifest error and Rule 60(b)(3) shall not apply). (7) Uncontested accounts An account shall be regarded as uncontested if: (A) It has been filed pursuant to par. (b) of this rule; or (B) After 10:00 a.m. on the return day (i) either no appearance and objection is filed to oppose the proceeding or any appearance and objection previously filed shall have been withdrawn or stricken; and (ii) the report of the guardian ad litem, if any, is on file and contains no objection. A Decree and Order on any uncontested account may be entered forthwith subject only to the provisions of Rule 60 of the Supplemental Rules of the Probate and Family Court (except that the standard governing any relief under Rule 60(b) shall be fraud or manifest error and Rule 60(b)(3) shall not apply).